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TMI Blog1998 (9) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : V.K. Agrawal, Member (T)]. - The Application is for dispensing with pre-deposit and stay of recovery of duty amounting to Rs. 2,81,66,163/- and penalty of Rs. 25 lakhs. 2. Dr. A.M. Singhvi, Sr. Advocate, submitted that the applicant, Cement Corporation of India, manufacture cement and availed of exemption under Notification No. 24/91, dated 25-7-1991 during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in letter dated 5-7-1993, the Department of Industrial Development, Government of India has also certified their capacity to be 1.98 lakh M.Tonnes per annum; that the letter dated 4-12-1973 from the Department of Industrial Development was only an Industrial Licence which would indicate only licenced capacity and not the installed capacity; that further the letter dated 4-12-1973 only indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificates. A certificate, given as mandated by notification, is binding on the department unless held to be wrong/false for cogent reasons. He relied upon the decision in C.C.E. v. Upper India Couper Paper Mills Co. Ltd. - 1991 (51) E.L.T. 471 wherein the Appellate Tribunal held that a certificate issued by DGTD has to be given the highest consideration and is not to be discarded lightly. He also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was Rs. 6.32 crores; that BIFR has declared the applicants to be a sick unit in August, 1996. 3. Countering the arguments, Shri H.K. Jain, ld. SDR, submitted that it is evident from the letter dated 4-12-1973 of Ministry of Industrial Development, Secretariat of Industrial Approvals that the installed capacity was 2 lac tonnes annually and the difference from the maximum capacity specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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